Going back to Chip's site, check out http://www.cpearson.com/excel/array.htm
where he shows how to count items using multiple criteria.
HTH,
--
Gary Brown

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"Constantly Amazed" wrote:

Hi

I have frequently used an array formula to compare to lists and to tag
entries that appear on both lists which I originally got from Chip Pearsons
site. The formula is =IF(COUUNTIF($A$1:$A$10,B1)0,"On Other List","").
However, I have now been asked to compare two lists and only tag entries
which match on two counts. For example instead of simply comparing if
identical invoice numbers occur in two lists tag entries where identical
invoice numbers occur and the value is identical in both cases.

Thanks

G